摘要：本文主要研究我國商業銀行內部控制。在充分學習研究國內外內部控制理論以及課堂上所學習到的理論知識和自身在商業銀行中有實習經歷的基礎上，發現我國商業銀行風險的產生大多是內部控制低效導致的，因此對我國商業銀行內部控制的現狀及存在問題進行了調查分析，從內部控制的一些要素總結了我國商業銀行內部控制制度建設現實情況和某些制約因素。以此對問題分析的基礎上明確提出了一些完善我國商業銀行內部控制制度的觀點和建議。最后，結合已掌握的理論和知識進行案例分析，本文通過分析三個國際著名案例以及一個我國的知名案例，來警示我們內控制度滲透在每一個環節，需要認真對待，否則將很容易出現差錯。 

關鍵詞：商業銀行 風險識別 內部控制

Abstract: This paper mainly studies the internal control of commercial bank in china. In the full study of domestic and foreign internal control theory and the theory of knowledge in the classroom to learn and self in commercial banks based on practice experience, found that the risk of China commercial bank internal control to produce mostly inefficient, therefore, to our country commercial bank internal control present situation and the existing problems were investigated from the analysis, some elements of the internal control system construction of reality and summarizes some factors which restrict the internal control of commercial banks in china. On the basis on the problem analysis and put forward some improvement of the internal control system of Commercial Bank of our country views and suggestions. Finally, combined with the theory and knowledge of  case analysis, through the analysis of three international famous case, as well as a well-known case in China to warn us of internal control system in every link, need to take seriously, otherwise it will be very prone to error.

Key word: commercial   bank Risk Identification   internal controls